T.C. Memo. 1996-164 UNITED STATES TAX COURT STEVEN MATTHEW LANGLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27042-95. Filed April 1, 1996. Steven Matthew Langley, pro se. Lynne Camillo and Lynda B. Taylor, for respondent. MEMORANDUM OPINION DAWSON, Judge: This case was assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 Next
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